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Section 54F Exemption available even if investment is made under joint name with spouse

Case Name : Commissioner Of Income Tax Vs Ravinder Kumar Arora (Delhi High Court)
Appeal Number : ITA No. 1106 of 2011
Date of Judgement/Order : 27/09/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Sale of Software without granting right to duplicate, amounts to sale of copyrighted article and not the transfer of copyright and therefore not taxable as ‘Royalty’

Case Name : M/s. Novel Inc. Vs. The Deputy Director of Income- Tax (International Taxation) (ITAT Mumbai)
Appeal Number : ITA No. 4368/Mum/2010
Date of Judgement/Order : 28/11/2011
Related Assessment Year : 2007-2008
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No functions, assets and risks analysis is required before AY 2002-03 for determination of profits attributable to dependent agent permanent establishment; no further attribution if dependent agent paid arm’s length commission

Case Name : Director of Income Tax Vs BBC Worldwide Ltd. (High Court of New Delhi)
Appeal Number : ITA No. 703 of 2011
Date of Judgement/Order : 30/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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TPO cannot take cognisance suo moto of any international transaction for adjustment in ALP

Case Name : Commissioner of Income Tax Vs Amadeus India Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA No. 938/2011
Date of Judgement/Order : 28/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Payments received by a non-resident for Value Added Services (VAS) is partly treated as ‘Royalty’ and partly as ‘Fees for Technical Services’ under India-UK tax treaty

Case Name : De Beers UK Limited Vs. Dy. Commissioner of Income Tax (Intl. Taxation) (ITAT Mumbai)
Appeal Number : ITA No. 8831/Mum/2010
Date of Judgement/Order : 18/11/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Taxes paid by the employer is treated as perquisites included in the salary and cannot be consider monetary payment to employee

Case Name : Assistant Director of Income-tax V/s. M/s. Sun downer Offshore International Burmuda Ltd. (ITAT Delhi)
Appeal Number : ITA No. 4444 & 4445/D/2011
Date of Judgement/Order : 07/12/2011
Related Assessment Year : 2008- 09
Courts : All ITAT (14953) ITAT Delhi (3706)
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Interest for shortfall in payment of advance tax leviable while computing book profit under MAT provisions

Case Name : D.C.I.T.,Circle 2(1), New Delhi V/s Bharat Aluminium Company Ltd. (ITAT Delhi)
Appeal Number : ITA No. 2825/Del/2010
Date of Judgement/Order : 09/12/2011
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Delhi (3706)
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S. 263 – AO’s acceptance of Jurisdictional HC Law may be ‘erroneous & prejudicial

Case Name : Star India Limited Vs. Additional Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 7476/Mum/07
Date of Judgement/Order : 30/11/2011
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Penalty u/s 271C not leviable when assessee misconstrued provisions

Case Name : Additional Commissioner of Income Tax Vs. Rajai Nagar Co- Operative Bank Ltd. (Karnataka High Court)
Appeal Number : ITA No. 86 of 2006
Date of Judgement/Order : 20/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Expenses incurred by manufacturer and seller of pre-recorded audio cassettes and CDs on acquisition of intangible asset is to be treated as revenue expenditure

Case Name : DCIT Vs. M/s. Aditya Music (I) Ltd. (ITAT Hyderabad)
Appeal Number : I.T.A. No. 720/Hyd/2011
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Hyderabad (630)
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